SRI SWASTIK SHARMA,JALPAIGURI vs. I.T.O.,WARD-1(4), JALPAIGURI

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ITA 988/KOL/2019Status: DisposedITAT Kolkata02 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to the assessee to seek restoration if issues arise with the Vivad Se Vishwas Scheme certificate.

What were the facts?

The assessee sought to withdraw the appeal as they decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee had filed the necessary declarations but had not yet received the certificate from the Designated Authority.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal to pursue settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Jalpaiguri dated 27.02.2019.

2.

In this case, ld. Authorized Representative of the assessee has moved an application dated 25.02.2021 seeking withdrawal of this appeal on the ground that the assessee has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020 and has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by it under the same Scheme.

Assessment Year: 2014-2015 Shri Swastik Sharma

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, I permit the assessee to withdraw this appeal and dismiss the appeal with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, the assessee will have the liberty to approach this Tribunal with a request for restoration of this appeal.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on March 02, 2021.

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